2015 (9) TMI 977

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..... Swroop for V.J. Sankaram, Counsels, for the Respondent. JUDGMENT The respondent is a manufacturer of disinfectants that are mostly used in poultry industry. One of the products manufactured by it is ''Virkon-S''. The respondent claimed the status of small scale industry as well as the benefit of exemption of Excise duty in terms of Central Excise Tariff Notification No. 1/93-C.E., dated 28-2-199 .....

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..... r feeling aggrieved by the order, dated 29-12-2003. The appeal was allowed by the Commissioner on 29-4-2005, confirming the demand. Hence, the respondent filed Appeal No. E/843/2005 before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore (for short 'the Tribunal'). Through its order, dated 2-2-2006, the Tribunal allowed the appeal by following the judgment of the Supreme Court in .....

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..... cause notice. That was preceded by recording a statement by the Managing Director of the respondent-company 5. The basis for reopening of the proceedings was that the disinfectant was sold with the brand name ''Virkon-S'', which in turn is the one owned by M/s. Antec International, United Kingdom. The plea of the respondent was that though it has adopted the brand name, it has manufactured t .....

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..... ation X, which reads: Explanation. - For the purpose of this notification, where the specified goods manufactured by a manufacturer, bear a brand name or trade name (registered or not) of another manufacturer or trader, such specified goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader. 7. From this, it becomes clear that .....

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..... nd to exercise power under that provision. There is no dispute that it has manufactured the product by itself. The Tribunal followed the judgment of the Supreme Court and we do not find any basis to interfere with the same. 9. Therefore, the appeal is dismissed. 10. The miscellaneous petition filed in this appeal shall also stand disposed of. There shall be no order as to costs.
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